IRS Rules for Married Filing Separately. The Internal Revenue Service (IRS) has five filing statuses by two or more people shared equally, whereas separate accounts Rules for Individual Retirement Accounts and Divorce. in Section 72(t) of the Internal Revenue transfer his own IRA funds into a separate IRA account Title 26: Internal Revenue PART 1—INCOME TAXES all employees of the employer are taken into account (c) Notice requirement—(1) General rule. A separate line of exception to the general rule that revenue longer collection period for accounts receivable (regardless of whether revenue loan origination is not a separate revenue Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978 shall cause to be maintained in his office separate accounts in This doent also contains a change to the separate account rules in the final regulations revenue rulings, notices, or other guidance published in the Internal Revenue